The Secretary may, with the approval of the Attorney General,
enter into agreements with the taxing authorities of states having income tax
withholding statutes that govern the amounts to be withheld from the wages and
salaries of residents of the other state or states under the provisions of this
Article when the other state or states grant similar treatment to the residents
of this State. The agreements may provide for recognition of the anticipated
tax credits allowed under the provisions of G.S. 105-153.9 in determining the
amounts to be withheld. (1959, c. 1259, s. 1; 1973,
c. 476, s. 193; 1997-109, s. 2; 2014-3, s. 14.28.)